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Commonwealth of Australia and it's Territories

ISSN 1836-0084

This is a 'work in progress' from a series of on line catalogues to help the collector and dealer alike.

 

This FREE online catalogue is courtesy of Dave Elsmore 

This is a Catalogue only.

Nothing is for sale from these pages. It is purely to help guide you to better collecting.

Priced from Collectors, Dealers & Auctions.

I would welcome any comments to improve the pages.

Back to Catalogue Index


 
   
 

Constantly updated as information and prices are sourced. Prices are in Australian $

Contents: Customs Duty Customs Clearance Beer Duty National Insurance Income Tax Postal Notes Canteen Orders Patent & Trade Mark Office Fee Departure Tax Entertainment Tax Copyright Northern Territory A.C.T. Duty Norfolk Island Papua [British New Guinea] Papua Territory of New Guinea Territory of Papua & New Guinea

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Customs Duty

Customs Tariff Act 1902 provided for a duty of 3d per lb on printed circulars, price lists & advertising matter sent to Australia. This duty prepaid the customs tariff making sure the items were delivered and not refused by the addressee. The revenues including the surcharged in US cents were available at High Commission Office London and could be used in any country. Known usages Australia, Belgium, France, Germany, Norway & Switzerland. Use was not compulsory. Regular & surcharged in US cents were also available to advertisers from the Australian Consulate in New York. No values in Australian cents were ever produced.

Series 1-7 lithographed. 1st Series printed by Waterlow & Sons London. 2nd Series printed by Waterlow & Sons or Perkins Bacon & Co Ltd London. 3rd Series printed by Perkins Bacon & Co Ltd London. 4th Series printed by Perkins Bacon & Co Ltd London. 5th Series printed by Bradbury Wilkinson & Co Ltd London. 6th Series printed by Waterlow & Sons or Perkins Bacon & Co Ltd London. 7th Series printed by Perkins Bacon & Co Ltd London.

Many shades are found from many printings. Many Customs Duty cancels are known and can be a study in themselves

Can you help update this page?

  Plate I Plate II Plate III Veins in arabesques No bottom frame Roul 7 Perf 10 Perf 11 Perf 11 Perf 12 Perf 12 Perf 13 Perf 14
1st Series  1907                
2nd Series 1911                
3rd Series 1912            
4th Series 1918                
5th Series 1923                      
6th Series 1932                    
7th Series 1933                    

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Three different secondary plates were used for shading behind the value and to decorate the Arabesques

           

                                 Plate I-Series 1-5                                           Plate II-Series2-4                                             Plate III-Series 6-7  

   Triangular shading consisting of vertical lines laid on 45                  Shading is tree like                              Shading is tree like with vertical lines

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Explaining the Arabesques

     

                                                             With veins in arabesques                                 Without veins in arabesques

"The arabesque is an elaborative application of repeating geometric forms that often echo the forms of plants and animals"

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1907 1st series Plate I only

  

Veins in arabesques

1907 No Watermark Perforation 10 Plate I Mint x 2 Printed in sheets of 120 12x10 in one pane

d-$10.00 d-50c 1d-$1.00 2d-$25.00 3d-$10.00 4d-$5.00 8d-$8.00 9d-$12.00 10d-$30.00 11d-$30.00 1/--$15.00

d, 3d & 1/- Perfin 'SPECIMEN / WATERLOW & SONS / LIMITED'. Ex Waterlow archives-$1,200.00 each

SPECIMEN

WATERLOW & SONS

LIMITED

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Missing shading to left arabesque

Missing shading to left arabesque Row 7 Stamp 5. 1/- only

1/--$20.00

Fish hook, extension curving to right of middle prong in right arabesque Row 8 Stamp 12. 1/- only

1/--$20.00

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1907 No Watermark Perforation 10 Plate I Surcharge in words Mint x 2

12con8d-$55.00 18con11d-$55.00

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1910 No Watermark Perforation 14 Plate I [thin paper] Mint x 2

d-50c 1d-50c 3d-$2.00 5d-$15.00 6d-$5.00 7d-$25.00

18con11d[1917 overprinted on 1907 11d]-$45.00

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1910 No Watermark Perforation 14 Plate I [thin paper] Surcharge in words Mint x 2

1cond-50c 2con1d-50c 4con3d-$5.00 8con6d-$8.00 10con7d-$8.00 12con8d-$40.00 18con11d-$15.00 20con1/--$5.00

Any covers from series I from $100.00. Rare destinations x 3

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1911 2nd series

  

Veins in arabesques. Double frame line at base

1911 No Watermark Roulette 7 Plate I Mint x 2

1d-$5.00 2d-$5.00 4d-$10.00 

--

1911 No Watermark Roulette 7 Plate I Surcharge in words Mint x 2

5con4d-$15.00

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1911 No Watermark Roulette 7 Plate II Mint x 2

1d-$5.00 2d-$5.00 4d-$10.00 

5con4d-$15.00 Surcharge in words

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1911 No Watermark Roulette 7 Plate II Surcharge in words Mint x 2

5con4d-$15.00

 

--

1911 No Watermark Perforation 11 Plate I Mint x 2

2d-[yellow brown] $1.00 2d-50c 3d-$5.00

6d-blue/blue[28mmx24mm]-$8.00

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1911 No Watermark Perforation 11 Plate I Surcharge in words Mint x 2

3con2d-$15.00

3c-[overprint vertical]-$45.00

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Blue/Blue

1911 No Watermark Perforation 11 Plate II Mint x 2

6d-blue/blue[28mmx24mm]-$8.00

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1911 No Watermark Perforation 11 Plate II Surcharge in words Mint x 2

3con2d-$15.00

3c-[overprint vertical]-$45.00

Any covers from series II from $120.00. Rare destinations x 3

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1912 3rd series

Veins in arabesques. Inner bottom frame missing. Thin C & small CUSTOMS DUTY

1912 No Watermark Perforation 14, 11, 12 & compound Plate I Mint x 2

d-50c 1d[perf 14]-50c 2d[perf 14]-$4.00 3d[perf 14]-$1.00 5d[perf 14]-$15.00 6d[perf 14]-$8.00 7d[perf 11]-$75.00 9d[perf 11]-$75.00 10d[perf 11]-$75.00 1/-[perf 14]-$5.00

d-[perf 11 and 12 compound]-$3.00 

d-[perf 12 and 11 compound]-$3.00 

2d-[perf 12 x 14]-$10.00 

6d-[perf 11]-$5.00 

6d-[perf 12]-$5.00 

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1912 No Watermark Perforation 14, 11, 12 & compound Plate II Mint x 2

d-50c 1d[perf 14]-50c 2d[perf 14]-$4.00 3d[perf 14]-$1.00 5d[perf 14]-$15.00 6d[perf 14]-$8.00 7d[perf 11]-$75.00 9d[perf 11]-$75.00 10d[perf 11]-$75.00 1/-[perf 14]-$5.00

d-[perf 11 and 12 compound]-$3.00 

d-[perf 12 and 11 compound]-$3.00 

2d-[perf 12 x 14]-$10.00 

6d-[perf 11]-$5.00 

6d-[perf 12]-$5.00 

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 Veins in arabesques. Vertical outer frame line closer on 1d value. Thin C & small CUSTOMS DUTY.

1912 No Watermark Perforation 14, 11, 12 & compound Plate I Surcharge in words 1mm-2mm spacing between words Mint x 2

1cond[perf 11]-$5.00 2con1d-$5.00 4con3d[perf 14]-$15.00 8con6d[perf 11]-$30.00 14con7d[perf 11]-$40.00 16con11d[perf 11]-$40.00 20con1/-[perf 14]-$30.00

1cond-[perf 11 x 12]-$7.00 

2con1d[perf 14 double surcharge]-$45.00

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1912 No Watermark Perforation 14, 11, 12 & compound Plate II Surcharge in words 1mm-2mm spacing between words Mint x 2

1cond[perf 11]-$5.00 2con1d-$5.00 4con3d[perf 14]-$15.00 8con6d[perf 11]-$30.00 14con7d[perf 11]-$40.00 16con11d[perf 11]-$40.00 20con1/-[perf 14]-$30.00

1cond-[perf 11 x 12]-$7.00 

2con1d[perf 14 double surcharge]-$45.00

Any covers from series III from $80.00. Rare destinations x 5

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1918 4th series

NO Veins in arabesques. Double frame line wider

1918 No Watermark Perforation 14 Plate I Mint x 2

d-50c 1d-50c 2d-$15.00 3d-$1.00 4d-$5.00 5d-$35.00 6d-$1.00 7d-$45.00 8d-$8.00 9d-$15.00 10d-$15.00 11d-$25.00 1/--$5.00

d-[perf 14 x 11]-$5.00 

d-[perf 14 and 11 compounds]-$15.00 

d-[perf 11]-$3.00 

1d-[perf 14 x 11]-$15.00 

1d-[perf 14 and 11 compounds]-$15.00 

1d-[perf 11]-$10.00 

2d-[perf 11]-$1.00

6d-[CUSTUMS]-$75.00

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Frame under STRA of AUSTRALIA & columns supporting CUSTOMS DUTY [left copy below] often get over inked in this series

   

Plate I                                                                          Plate II

1918 No Watermark Perforation 14 Plate I Surcharge in words Mint x 2

1cond-$1.00 2con1d-$1.00 3con2d-$1.00 4con3d-$10.00 5con4d-$1.00 6con5d-$10.00 8con6d-$5.00 10con7d-$10.00 12con8d-$20.00  16con9d-$15.00 18con9d-$25.00 20con1/--$10.00

1cond-[Inverted N in ONE]-$45.00 

Reversed & Inverted first E of THREE

1918 No Watermark Perforation 14 Plate I Surcharge in words Mint x 3

3con2d-[Reversed first E of THREE]-$200.00 

--

2mm between surcharge

1922 No Watermark Perforation 14 Plate I Surcharge in words Mint x 2

1cond-$1.00 2con1d-$1.00 3con2d-50c 4con3d-$10.00 6con5d-$5.00 8con6d-$5.00 10con7d-$5.00 12con8d-$5.00  14con9d-$5.00 16con9d-$10.00 20con1/--$5.00

--

1918 No Watermark Perforation 12 Plate II Mint x 2

d-$5.00 1d-$5.00 2d-$5.00 3d-$5.00 4d-$5.00 5d-[perf 11] 6d-$8.00 7d-$25.00 8d-$10.00  9d-$25.00 1/-[perf 12 x 11]-$15.00

4d-[perf 12 x 11]-$10.00 

4d-[perf 11]-$25.00 

7d-[perf 12 x 11]-$25.00 

7d-[perf 12 and 11 compounds]-$35.00 

7d-[perf 11]-$25.00 

9d-[perf 11]-$25.00 

1/--[perf 11]-$25.00 

--

3mm between surcharge 

Sans Serif Y in TWENTY

1918 No Watermark Perforation 12 Plate II Surcharge in words 1mm-3mm spacing between words Mint x 2

1cond-$5.00 2con1d-$5.00 3con2d-$5.00 4con3d[11 x 12]-$15.00 5con3d-$5.00 6con5d-$30.00 10con7d-$5.00 12con8d-$10.00 14con9d-$8.00 20con1/--$25.00

20con1/-[Sans Serif Y in TWENTY]-$15.00

4con3d-[perf 12 x 11]-$25.00 

4con3d-[perf 12 and 11 compound]-$25.00 

4con3d-[perf 12 x 11, 12 x 11 compounds]-$25.00 

4con3d-[perf 11]-$25.00 

5con4d-[perf 12 x 11]-$15.00 

5con4d-[perf 11]-$5.00 

10con7d-[perf 12 x 11]-$15.00 

10con7d-[perf 12 and 11 compounds]-$15.00 

14con9d-[perf 14]-$25.00 

14con9d-[perf 12 and 11 compounds]-$15.00 

14con7d-[perf 11]-$5.00 

20con1/--[perf 12 and 11 compounds]-$45.00 

20on1/--[perf 11]-$25.00 

Any covers from series IV from $60.00. Rare destinations x 5

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1923 5th series

     

     

ND of LONDON joined at top. Frame line closer. Shading in arabesques consist of vertical lines laid on 45

1923 No Watermark Perforation 12 Plate I Mint x 2. In sheets of 100 10x10

d[1929]-$1.00 d[type I]-$3.00 d[type II]-50c d[1929]-$1.00 1d-50c 2d-50c 3d-50c 4d-50c 5d-50c 6d-50c 7d-$5.00 8d-50c 9d-50c 11d-50c 1/--50c

d-[2 types]

      

Two types of d exist on same sheet. Type I has red shading to horizontal bar separating 1&2. Type II red shading is missing.

--

The bi-colours can be out of register within the one sheet. Evidenced by the left pair above

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Sterling value purchased and sent from New York

As we know these revenues were available to the public in the USA from the Australian Consulate in New York but surcharged in US cents, advertisers could purchase the revenues to prepay the Australian customs duty

 

A proving piece from the USA without being surcharged in 'cents'. Once removed from the cover you would have no way of telling it's provenance

Incoming untied card obviously from the same source as the above card

1923 No Watermark Perforation 12 Plate I Tied to cover by USA postmark

d-$200.00

Another postcard from the Maryborough City Council hoard 1945 which slipped through untaxed

Further cover showing correct usage with PASSED CUSTOMS cancel

Incoming 1938 from Germany cancelled by PUMA WERK SOLINGEN company chop

--

1929

Overprinted 1 FARTHING

1929 No Watermark Perforation 12 Plate I Mint x 2

1 FARTHINGon1d-$5.00

3 FARTHINGSond-$5.00

--

Shading in arabesques consist of vertical lines laid on 45

1929 No Watermark Perforation 12 Plate I Surcharge in words Mint x 2

1cond-50c 2con1d-50c 3con2d-50c 4con3d-50c 5con4d-50c 6con5d-50c 8con6d-50c 10con7d-50c 12con8d-50c  14con9d-50c 18con9d-50c 20con1/--50c

larger letters on 12c & 20c

Any covers from series V from $20.00. Rare destinations x 5

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1932 6th series

  

Shading in arabesques consist of vertical lines, outer frame wider

1932 No Watermark Perforation 12 Plate III Mint x 2

d-50c d-50c 1d-50c 3d-50c 1/--50c

d[perf 14]-$8.00

Retouch to key plate. Inner vertical left frame above left column [left of C] both above copies show this flaw.-Any value x 10

Any covers from series VII from $20.00. Rare destinations x 5

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1933 7th series

Shading in arabesques consist of vertical lines, outer frame wider

1933 No Watermark Perforation 13 Plate III Mint x 2

1d-50c 2d-50c 4d-50c

1d-[perf 14]-$1.00

2d-[perf 14]-$1.00

Retouch to key plate. Inner vertical left frame above left column [left of C] above copy shows this flaw.-Any value x 10

--

1933 No Watermark Perforation 13 Surcharge in words Mint x 2

5con4d-50c

Any covers from series V from $20.00. Rare destinations x 5

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Perfins

From $10ea

                             

                      CTCo Caterpillar Tractor Company Oakland California                    B&F Used 1930. Rare. Any help on this would be appreciated

                       

                               EFH  E F Houghton Co. Philadelphia USA                                      Any help on this would be appreciated

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Below are a few typical hand stamps and cancels to be found on these revenues

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Handstamps & Cancels-$5-10ea or by collector negotiation

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Australian Customs

         

       

Manuscript

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Australian Post Office

    

Victoria                                                          Brisbane                                                  Parcel Delivery

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GB Post Office

 

Romford Essex

--

Germany

 

--

Company Cancels UK

 

    

   

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Customs Clearance

1899

Also referred to as: Customs House and Brandy Excide Seals

Note: UK Coat of Arms

For completeness I have grouped all State [1899] and Commonwealth [from 1902] recorded customs seals below. Can you add to them?

         

Port of Sydney, red/green. Port of Newcastle, purple/green

1899 [4 April] No watermark, Embossed Design [printed in Sydney by the New South Wales Government Printer by brass embossing die and woodcut background blue-green] Perf 12

Port of Sydney[red]-$400.00

Imperf Proof-$400.00

Port of Newcastle[purple]-$450.00

Imperf Proof-$400.00

Handstamped SPECIMEN in violet [on Sydney Red]-$300.00

Handstamped SPECIMEN [corner clipped off]-$200.00

Imperf colour trials - Four colours exist in collectors hands. Orange, Brown, Blue & Plum -$500.00each

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1900

 

New South Wales NEWCASTLE

1900 No watermark [printed in Sydney] Perf 11 [Very short lived prior to redesign adding in 'PORT OF' see below] Note: UK Coat of Arms

Newcastle-$600.00

--

 

1901

'PORT OF' added

       

                       New South Wales Port of Sydney               New South Wales Port of Newcastle                   Queensland Port of Brisbane

1902 No watermark [printed in Sydney] Perf 11 Note: UK Coat of Arms

Port of Sydney-$250.00

Port of Newcastle-$250.00

Newcastle-$250.00

Port of Brisbane-$250.00

--

1904

South Australia

1904 No watermark Imperf Note: UK Coat of Arms

Port Darwin-$300.00

--

1906

   

                                                                         Victoria                                                        Western Australia

Various frames. There must be more from other States

1906 No watermark Imperf Note: UK Coat of Arms

Port of Melbourne-$600.00

Port of Bunbury-$600.00

--

1948

NORFOLK ISLAND

1948 No watermark Imperf Note: UK Coat of Arms

Norfolk Island-$500.00

Port Kembla[1939]-$500.00 [same design as Norfolk Island]

--

1950

CA CUSTOMS NSW

1950c No watermark [printed in Sydney] Perf 11 Note: No Coat of Arms

By State-$250.00

--

1952

1952 [26 August] No watermark Roulette 7 Note: UK Crest

National-$200.00

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Commonwealth Beer Duty 1901-1920: see each separate Australian State in the catalogue

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Commonwealth Beer Duty 1918-1958

Notes:

See individual States revenues for State/Commonwealth issues

Commonwealth Beer Excise Act, 8.10.01. Commonwealth Beer Stamps were made uniform throughout the Australian States on 8/10/01

Transfer of the Beer Duty Stamp Accounts, from Department of Trade and Customs to the Postmaster General's Department, 11.4.1906

Duty Rates:

Bulk Beer N-E-I

25.9.1918 1/- per gallon. 25.3.1920 1/3 per gallon. 17.9.1920 1/9 per gallon. 5.10.1933 1/9 per gallon. 5.12.1939 2/- per gallon. 21.11.1940 2/9 per gallon. 2.9.1942 3/- per gallon. late 1942 4/7 per gallon

Bulk Bottled Beer N-E-I

25.9.1918 1/- per dozen bottled. 17.9.1920 1/9 per gallon or dozen. 12.3.1930 1/10 per gallon or dozen. 26.2.1932 2/- per gallon or dozen bottled. 5.12.1939 2/- per gallon or dozen bottled. 21.11.40 7/3 per single gallon or dozen bottled, beer in larger containers charged at 5/9 per gallon. 29.10.1941 7/6 per single gallon or dozen bottled, beer in larger containers charged at 6/- per gallon. 5.3.1942 3/- per gallon or dozen bottled. 2.9.1942 4/7 per gallon or dozen bottled. Purpose Commonwealth design issued 1920. Beer Stamps - change over from value to quantity denominations in 1947

Legislation abolishing beer duty stamps came into affect on 1 Aug 1958 [Sydney Morning Herald 30 July 1958]

Tax exempt permit to move Beer outside a brewery 1950's

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Kegs: 25.9.1918 N-E-I Provisional Essays. Commonwealth

[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]

Duty Rate Manuscript Essay on Victorian Beer Duty with N-E-I and VICTORIA struck out

Duty Rate 1/- per gallon 25.9.1918

1918 Watermark V/Crown upright, inverted or sideways or No Watermark or Perf 11, 12 Roulette Mint. Used X 2

2/-on6dbistre-$300.00 5/-on2/11on1/3brown-red-$300.00 9/-on5/3blue-$300.00 10/-on5/10on 5/-black-$300.00 17/-green-$200.00 26/on15/2on6/6violet $300.00 35/-red-$200.00 52/-on30/4brown-$300.00

--

Kegs: 25.9.1918 N-E-I Commonwealth Bulk Beer

[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]

Above graphic is a sample of the 1/- rate BUT without the surcharge

Duty Rate 1/- per gallon 25.9.1918

1918 No Watermark Imperf Mint or used

Nil survival

--

Casks: 1920 Commonwealth

Duty Rate 1/3 per gallon March 1920

1920 No Watermark Imperf Mint or used

Nil survival

--

Provisional Casks: 1920

Duty Rate 1/9 per gallon September 1920 - October 1933

8/9on10/-ochre-$300.00 26/3on15/-brown-orange-$300.00

--

Casks: Sep 1920-1933

   

   

Duty Rate 1/9 per gallon September 1920 - October 1933

3/6-$140.00 8/9-$150.00 15/9-$170.00 17/6-$170.00 29/9-$200.00 45/6-$170.00 61/3-170.00 91/--$250.00

3/6=2gallons brown-orange, 8/9=5gallons orange, 15/9=9gallons blue, 17/6=10gallons black, 29/9=kilderkin green, 45/6=hogshead violet, 61/3=barrel red, 91/-=hogshead brown

--

Casks: 1939

Duty Rate 2/- per gallon September 1939

Nil survival

--

Casks: 1940

Duty Rate 2/9 per gallon November 1940

Nil survival

--

Provisional Casks: 1942

Duty Rate 3/- per gallon 2.9.1942

1942 No Watermark Imperf Mint or used Provisional Surcharge

30/-on20/-$170.00

30/-on20/-=10gallons black

--

Casks: 1942

Duty Rate 3/- per gallon 1942

Nil Survival

--

Provisional Casks: 1942

 

Duty Rate 4/7 per gallon Late 1942

1942 No Watermark Imperf Mint or used Provisional Surcharge

41/3-on24/9--$400.00 45/10-on27/6--$400.00 77/11-on34/--$400.00 also unboxed 77/11-on51/--$400.00

41/3 on24/9=9gallons blue, 45/10on27/6d=10 gallons black, 77/11on34/-=kilderkin green also unboxed 77/11on51/-=kilderkin green

--

Casks: 1943

Duty Rate 4/7 per gallon Late 1942

1943 No Watermark Perf 12 Mint or used

77/11--$200.00 119/2--$250.00

77/11=kilderkin green, 119/2=hogshead purple

--

Casks: 1947

Duty Rate assented on 4.6.1947 4/7d per gal. [Beer Excise Act No.20 of 1947]

Further rate rises: 3/9/51 - 7/2d & 15/3/1956 - 9/10d

1947 No watermark Perf 14[clean cut] x rough vertical perf 14. Printed in sheets of 10 2x5 Prices are for Mint remainders, Used x 10

Different printings show an 'A' or 'B' prefix on some values. Various fonts used in the central audit numbers

2-$5.00 5-$5.00 9-$5.00 10-$5.00 17-$5.00 26-$5.00 35-$5.00 52-$5.00

2 gallons olive, 5 gallons orange, 9 gallons blue, 10 gallons black, 17 gallons green, 26 gallons purple, 35 gallons red, 52 gallons brown

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Bottles: 25.9.1918 N-E-I Provisional Essays. Commonwealth

[N-E-I = Not Elsewhere Included in the duty schedule of excise duties]

Manuscript Essay on Victorian Beer Duty with N-E-I & VICTORIA struck out

Duty Rate 1/- per dozen bottles

1918 No Watermark Imperf Provisional Surcharge handstamped in violet except 24/-

2/-on1/2on1/-green-$300.00 4/-on1/-yellow-$300.00 6/-on3/6on3/-violet-$300.00 8/-on8/-green-$300.00 10/-on5/10on2/-bistre-$300.00 12/-on7/-on6/-brown-$300.00 16/-on8/-blue-$300.00 20/-on10/-black-$300.00 24/-on14/-deep-orange-$300.00 40/-on1green-$300.00 60/-on30/-violet-$300.00 80/-on46/8-on20/-brown-$300.00 120/-on70/--on3brown-$300.00

--

Gallons Bottled: 1918

Duty Rate 1/- per gallon or ½ dozen bottled 25.9.1918

1918 Overprinted CANCELLED [2 sizes] on full stamp

6/-burgendy-$100.00 10/-ocre-$100.00

--

Gallons Bottled: 1920

Duty Rate 1/3 per gallon or dozen bottled 25.3.1920

1920

Nil Survival

--

Provisional: Gallons Bottled: 1920

Duty Rate 1/9 per gallon or ½ dozen bottled 17.9.1920

1920 No Watermark Mint remainders

10/6on6/--$150.00 17/6on10/--$150.00

10/6on6/-=6gallons violet, 17/6on10/-=10gallons  buff

--

Gallons Bottled: 1920

Duty Rate 1/9 per gallon or dozen bottled 17.9.1920

1920 No Watermark Perf 11 or 14. Only half stamps known On cart note x 3

3/6--$100.00 7/--$100.00 10/--$100.00 14/--$100.00 21/--$100.00 28/--$100.00 35/--$100.00 42/--$100.00 70/--$100.00 105/--$100.00 140/--$100.00 210/--$100.00

3/6=2gallons green, 7/-=4gallons buff, 10/-=4gallons ochre, 14/-=8gallons red, 21/-=12gallons brown, 28/-=16gallons green, 35/-=20gallons black, 42/-=24gallons orange, 70/-=40gallons blue-green, 105/-=60gallons brown-red, 140/-=80gallons red, 210/-=210gallons brown

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Gallons Bottled: c1923

Design Change

Duty Rate 1/9 per gallon or dozen bottled 17.9.1920

1923c No Watermark Perf 11 or 14 Mint or used. Only half stamps known used also overprinted CANCELLED [2 sizes] on full stamp On cart note x 3

3/6-$50.00 7/--$50.00 14/--$50.00 21/--$50.00 28/--$50.00 35/--$50.00 42/--$50.00 70/--$80.00 105/--$130.00 140/--$150.00 175/--$150.00 280/--$150.00 350/--$150.00 490/--$150.00 700/--$150.00

3/6=2gallons green, 7/-=4gallons buff, 14/-=8gallons green, 21/-=12gallons brown, 28/-=16gallons green, 28/-=16gallons slate-blue, 35/-=20gallons black, 42/-=24gallons orange, 70/-=40gallons blue-green, 105/-=60gallons maroon, 140/-=80gallons red, 175/-=100gallons green, 280/-=160gallons grey, 350/-=200gallons slate-grey, 490/-=280gallons brown, 700/-=400gallons brown

3/6[full stamp mint remainder]-$80.00

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Provisional: Gallons Bottled: 1929

Duty Rate 2/- per gallon or dozen bottled 22.8.1929

1929 No Watermark Perf 11 or 14 Mint or used. Only half stamps known On cart note x 3

24/-on22/--$40.00 8/-on7/--$40.00

--

Gallons Bottled: 1929

Duty Rate 2/- per gallon or dozen bottled 22.8.1929

1929

Nil survival

--

Provisional: Gallons Bottled:1930

Duty Rate reduced to 1/10 per gallon or dozen bottled 12.3.1930

1930 No Watermark Perf 11 or 14 Mint or used Provisional Surcharges in violet on 1920 issues. Only half stamps known On cart note x 3

7/4-on7/--$50.00 14/8-on14/--$50.00 29/4-on28/--$50.00

7/4on7/-=4gallons buff, 14/8on14/-=8gallons brown, 29/4on28/-=16gallons blue

24/-on12/-brown [Used on remainder 12/- value from the state of Victoria; see Victoria]-$150.00

--

Gallons Bottled:1930

Duty Rate reduced to 1/10 per gallon or ½ dozen bottled 12.3.1930

1930 No Watermark Perf 11 or 14 Mint or used Only half stamps known On cart note x 3

3/8-$30.00 14/8-$40.00 22/--$40.00 29/4-$40.00 36/8-$40.00 73/4-$40.00

3/8=2gallons, 14/8=8gallons green, 22/-=12gallons maroon, 29/4=16gallons blue, 36/8=20gallons, 73/4=40gallons

--

Provisional: Gallons Bottled: 1932

  

Duty Rate 2/- per gallon or dozen bottled 26.2.1932

1932 No Watermark Perf 11 or 14 Mint or used Provisional Surcharges in violet on 1920 issues. Only half stamps knownOn cart note x 3

4/-on3/6-$40.00 4/-on3/8-$40.00 8/-on7/--$40.00 12/-on10/6-$40.00 16/-on14/--$40.00 16/-on14/8-$40.00 16/-on14/8on14/--$60.00 24/-on21/--$40.00 24/-on22/--$40.00 32/- on28/--$40.00 32/-on29/4on28/--$60.00 32/-on29/4-$40.00 40/-on35/--$40.00 40/-on36/8on35/--$60.00 48/-on42/--$40.00 48/-on44/-on42/--$60.00 80/-on70/--$60.00 80/-on73/4-$60.00 160/-on140/--$140.00

4/-on3/6d=2gallonsgreen, 4/-on3/8-2gallons green, 8/-on7/-=4gallonsbuff, 12/-on10/6=6gallons brown, 16/-on14/-=8gallons blue-green, 16/-on14/8=8gallons green, 16/-on14/8on14/-=8gallons blue-green, 24/-on21/-=12gallons brown, 24/-on22/--=12gallons maroon, 32/-on28/-=16gallons blue, 32/-on29/4on28/-=16gallons green, 32/-on29/4=16gallons blue, 40/-on35/-=20gallons black, 40/-on36/8on35/-=20gallons black, 48/-on42/-=24gallons orange, 48/-on44/-on42/-=24gallons orange, 80/-on70/-=40gallons blue green, 80/-on73/4=40gallons blue-green, 160/-on140/-=80gallons purple

--

Gallons Bottled: 1932

Duty Rate 2/- per gallon or dozen bottled 26.2.1932

1932 No Watermark Imperf Mint or used Only half stamps known On cart note x 3

24/--$80.00

24/-=12gallons maroon

--

Gallons Bottled: 1933

Duty Rate 1/9 per gallon or dozen bottled 5.10.1933

1933 survival: half stamp only

14/--$40.00 21/--$40.00 42/--$40.00 70/--$40.00 105/--$40.00

14/-=8gallons green, 21/--8gallons brown, 42/-=8gallons yellow-orange70/-=40gallons blue-green, 105/-=60gallons maroon

--

Gallons Bottled: 1939

Duty Rate 2/- per gallon or dozen bottled 15.12.1939

1939

Nil survival

--

Gallons Bottled: 1940

Duty Rate 7/3 a single gallon or dozen bottled 21.11.40. Beer in larger containers charged at 5/9 per gallon

1940

Nil survival

--

Gallons Bottled: 1941

Duty Rate 7/6 per single gallon or dozen bottled 29.10.1941. Beer in larger containers charged at 6/- per gallon

1941

Nil survival

--

Gallons Bottled: 1942

Duty Rate 3/- per gallon or dozen bottled 5.3.1942

1942

Nil survival

--

Provisional Gallons Bottled: 1942

Duty Rate 4/7 per gallon or dozen bottled 2.9.1942-47

1942 No Watermark  Perf 11 Mint only seen

9/2on6/--$80.00

9/2[in circle]on6/-=2gallons green

--

Gallons Bottled: 1947

Watermarked CofA

Duty Rate assented on 4.6.1947 4/7d per gal. [Beer Excise Act No.20 of 1947]

Further rate rises: 3/9/51 - 7/2d & 15/3/1956 - 9/10d

1947 Watermarked CofA. Perf 12xroul9 Prices are for Mint remainders Used halves x 5. On cart notes x 20Different printings show with or without a black 'A'

6-$5.00 8-$5.00 16-$5.00 24-$5.00

6 gallons red-brown, 8 gallons pale-green, 16 gallons blue, 24 gallons red

Watermark inverted seen on 8gallons

--

No Watermark

Duty Rate assented on 4.6.1947 4/7d per gal. [Beer Excise Act No.20 of 1947]

Further rate rises: 3/9/51 - 7/2d & 15/3/1956 - 9/10d

1947 No Watermark. Perf 12xroul9, 10 Perf 11xroul9, 400 Perf 12xroul9 or 11xroul9 or 12x11. Printed in sheets of 10 2x5 Prices are for Mint remainders Used halves x 3. On cart note x 10 Different printings show with or without a black 'A'

2-$5.00 3-$5.00 4-$5.00 10-$5.00 12-$5.00 20-$5.00 40-$5.00 60-$5.00 80-$5.00 100-$5.00 120-$5.00 160-$5.00 200-$5.00 400-$8.00

2 gallons apple-green, 3 gallons blue, 4 gallons yellow-ochre, 6 gallons red-brown, 10 gallons olive-brown, 12 gallons brown, 20 gallons black, 40 gallons greenish-blue, 60 gallons purple, 80 gallons deep-red, 100 gallons green, 120 gallons brown, 160 gallons grey, 200 gallons turquoise, 400 gallons red-brown [shades]

Halves recorded used 2, 4, 8, 12, 24, 40, 60, 80, 100, 120,

--

Commonwealth Beer Duty Usage

Legislation abolishing beer duty stamps came into affect on 1 Aug 1958 [Sydney Morning Herald 30 July 1958]

--------------------------------------------------------------------------------------------------------

National Insurance

 1938

1938 Watermarked Crown CofA multiple [SG 15] Perforation 14 Comb

6d - 8d - 10d - 1/- - 1/6 - 1/10 - 2/- - 2/8d - 3/- - 8/- - 8/8d - 12/- - 26/- - 39/-

Although not officially issued some have leaked into the market place. From $60.00ea

--------------------------------------------------------------------------------------------------------

Income Tax

 1941

 

Queensland. Northern Territory. New South Wales. South Australia. Victoria Western Australia. Tasmania.

1941 Watermarked Crown CofA multiple [SG 15] Perforation 15x14 Comb Mint x 3 N.T. add 50%

1d-$15.00 2d-$15.00 3d-$15.00 4d-$15.00 6d-$15.00 8d-$18.00 9d $15.00 10d[victoria only]-$140.00 1/--$15.00 2/--$15.00 3/--$15.00  4/--$15.00 5/--$10.00 6/--$15.00 7/--$15.00 8/--$15.00 9/--$15.00 10/--$15.00 11/--$30.00 12/--$30.00 13/--$30.00 14/--$30.00 15/--$15.00 16/--$30.00 17/--$30.00 18/--$30.00 19/--$50.00 1-$15.00 2-$40.00

Key plate die proof-$500.00ea

3/-[buff. Tas. Vic. NT  SA only]-$120.00

From a book of specimens

From a book of specimens

From a book of specimens

Any value overprinted-CANCELLED-$80.00

Any value overprinted-Specimen-$80.00

Any value overprinted-CANorCELorLED-$80.00

--

Queensland. New South Wales. South Australia. Victoria Western Australia. Tasmania.

1941 Watermarked Crown Crown/A [SG 5] Sideways Perforation line 11 Used x 2

5-$350.00

No 5 issued for N.T.

Essay die Proof-$2000.00

Die Proof-$2000.00

--

 1944

New design, se-tenant pair

1941 Watermarked Crown CofA multiple [SG 15] Perforation 15x14 Comb

Prices are for Mint pairs. Instalment side of below price Check side of below price

3d-$15.00 6d-$15.00 9d-$18.00 1/--$15.00 2/--$15.00 3/--$15.00 4/--$15.00 5/--$10.00 6/--$15.00 7/--$15.00 8/--$15.00 9/--$15.00 10/--$15.00 11/--$20.00 12/--$20.00 13/--$30.00 14/--$30.00 15/--$10.00 16/--$30.00 17/--$30.00 18/--$30.00 19/--$50.00 1-$5.00 2-$20.00 3-$10.00 4-$25.00 5-$50.00 10[1961]-$100.00 

Essay die Proof-$1000.00

--

1966

1966 Watermarked Crown CofA multiple [SG 15] Perforation 14 Comb

Prices are for Mint pairs. Instalment side of below price Check side of below price

5c-$1.00 10c-$1.00 20c-$1.00 30c-$1.00 40c-$1.00 50c-$1.00 60c-$2.00 70c-$2.00 80c-$3.00 90c-$8.00 $1-$3.00 $2-$3.00 $3-$3.00 $4-$5.00 $5-$4.00 $6-$10.00 $7-$10.00 $8-$10.00 $9-$15.00 $10-$20.00 $20-$60.00

Die Proof[dated 10-10-1965]-$350.00ea

Mint set overprinted CANCELLED in blue-$150.00

$20-[forgery, no wmk perf 11]-$100.00 

--

Security print on surplus watermarked paper

1971 Watermarked Crown CofA multiple [SG 15] & wavy security under-print Perforation 14 Comb

Prices are for Mint pairs. Instalment side of below price Check side of below price

5c-$3.00 10c-$3.00 20c-$3.00 30c-$3.00 40c-$3.00 50c-$3.00 60c-$6.00 70c-$6.00 80c-$9.00 90c-$20.00 $1-$3.00 $2-$9.00 $3-$9.00 $4-$15.00 $5-$12.00 $6-$30.00 $7-$30.00 $8-$30.00 $9-$45.00 $10-$75.00 $20-$100.00 

--

1971 No Watermarked wavy security under-print Perforation 14 Comb

Prices are for Mint pairs. Instalment side of below price Check side of below price

5c-$1.00 10c-$1.00 20c-$1.00 30c-$1.00 40c-$1.00 50c-$1.00 60c-$1.00 70c-$1.00 80c-$1.00 90c-$1 $1-$1.00 $2-$2.00 $3-$3.00 $4-$5.00 $5-$6.00 $6-$7.00 $7-$8.00 $8-$10.00 $9-$10.00 

$10[1971 red/blue value]-$20.00

$10[1984 red/green value]-$30.00

$20[1971 black/green value]-$30.00

$20[1984 black/blue value]-$40.00

$40[1984 blue/green value]-$50.00

$40[1986 blue/pink value]-$60.00 

$100[1984 red/green value]-$110.00

$100[1986 red/black value]-$150.00

$200[1984 green/black value]-$250.00

$200[1986 grey/red value]-$300.00

Plate number x 3

--------------------------------------------------------------------------------------------------------

Postal Notes

The Commonwealth printed uniform Postal Notes throughout Australia, until their demise on 31st May 1966 when the Postal Order system took over

--

1912

10 different issues found

Each State name found at the top

Also see Papua below

1912-1934 Various values 1/--20/- 'Watermarked COMMONWEALTH OF AUSTRALIA' curved in hollow capitals with Coat of Arms in Centre

Any single note from any State-$300.00ea

--

1928

Each State name found at the top

Incorrect Coat of Arms

Each State name found at the top

1928 Various values 1/--1 'Watermarked COMMONWEALTH OF AUSTRALIA' curved in hollow capitals with Coat of Arms in Centre

Any single note from any State-$600.00ea

--

1931

Each State name found at the top

Coat of Arms change Each State name found at top

John Ash printer imprint at base

1931 Various values 1/--1 Watermarked C/CofA

Any single note from any State-$200.00ea

--

1940

Each State name found at the top

1940 W McCracken printer imprint on reverse

     

Several cancels found 7/6 1 graphics courtesy Australian National Archives

1940 Various values 1/--1 Watermarked C/CofA

Any single note from any State-$150.00ea

2/6-Queensland 'AUSTRALIAN ARMY CANTEEN SERVICES ONLY' in pay line-$250.00

--

New Smaller Size 1949

Each State name found at the top

  

NOTE: From 1953 'PLEASE KEEP A RECORD OF THIS NOTE' is deleted from the reverse

1949 Various values 1/--1 Watermarked C/CofA

Any single note from any State-$80.00ea

--

1966

Each State name found at the top

  

1966 Various values 5c-$8 Watermarked C/CofA 40mm x 10mm 4 times over note POUNDAGE deleted now FEE

Any single note from any State-$150.00ea

Read more on Postal Notes here

--------------------------------------------------------------------------------------------------------

1940 Canteen Order

Canteen Orders are akin to the Postal Note as they carry a poundage or fee paid at the time of purchase. Canteen Orders come under the same discipline as Postal Notes [see article on home page 'Judging Postal Notes''] They are rare to very rare as survival of these notes depended on the Soldier not 'cashing' them at an Australian Defence Canteen. The letter prefix before the number denotes the state of issue i.e. the note above was issued in Victoria hence V 524181. South Australian letter prefix was a single S etc Read more here

1940

Poundage fees: 2/- Poundage 1d, 3/- Poundage 1d, 5/- Poundage 2d, 10/- Poundage 3d, 20/- Poundage 3d. 10/- & 20/- notes are unseen.

1940 Various values 2/--20/- Watermarked C/CofA upright inverted of reversed

Any single note-$400.00ea

--------------------------------------------------------------------------------------------------------

Patent & Trade Mark Office Revenue Stamped Paper Fee

1918

14.5cm x 8cm

1918 pre-printed fee [p,217/2.24.-C.1918]

1-$45.00

Do you have other forms? if so please contact me so I can add to this listing

--

Patent & Trade Mark Office Fee Stamps

1 June 1954

1954 Watermarked Crown CofA multiple sideways [SG 15] Perforation 13 x 14 Comb Mint x 2

1.2/--$600.00 2.2/6-$40.00 3.6/8-$400.00 4.10/--$50.00 5.1[Value-New-Blue]-$20.00 5a.£1[Value-Ultramarine]-$150.00 6.2-$40.00 7.4-$250.00 8.5-$40.00 9.6-$40.00 10.7-10/--$450.00 11. 10-$40.00  12.12-[1961]$350.00

Printed in sheets of 60 [12 x 5] Found on Thick, Thin, White or Cream papers, no imprint

--

1966

1966 Watermarked CofA multiple sideways [SG 15]  Perforation 13¾ x 14½ Comb Mint same price

25c-$150.00 50c-$150.00 $1.00-$10.00 $2.00-$10.00 $3.00-$10.00 $4.00-$15.00 $5.00-$10.00 $6.00-$20.00 $8.00-$20.00 $10.00-$5.00 $12.00-$20.00 $15.00-$10.00 $16.00-$20.00 $20.00-$10.00 $24.00-$10.00 $30.00-$60.00 $40.00-$40.00 $60.00-$40.00

Printed in sheets of 60 [12x5] on thick & very thin paper, so thin that you can see the design clearly through the back of the stamp

--

c1976 Watermarked CofA multiple upright [SG 15]  Perforation 14¼ x 14¾ Comb Mint same price 1976c sheet reduced to 50 [10 x 5] no imprint

$5.00-$100.00 There must be other values with wmk upright. Please let me know if you can add to this listing

--

1977 No watermark Perforation 14 x 14 comb Mint same price

$3.00-$10.00 $10.00-$10.00 $16.00-$20.00 $20.00-$8.00 $40.00-$60.00     

--

c1978 - 1 June 1988

c1978 No watermark. Perforation 14 x 14 comb Mint same price

$1.00-$15.00 $2.00-$15.00 $3.00-$15.00 $4.00-$15.00 $5.00-$15.00 $8.00-$15.00 $10.00-$15.00 $12.00-$15.00 $15.00-$10.00 $16.00-$15.00 $20.00-$5.00 $30.00-$15.00 $40.00-$15.00 $50.00-$10.00 $60.00-$10.00 $100-$5.00     

Printed in sheets or 50 [10 x 5] no imprint

--

c1980 No watermark. Perforation 13 x 14 comb Mint same price

$1.00-$5.00 $2.00-$5.00 $3.00-$5.00 $10.00-$4.00 $40.00-$5.00 $50.00-$8.00 $60.00-$8.00 $100-$3.00

Printed in sheets or 50 [10 x 5] no imprint

BEWARE OF CLEANED CANCELS AS SOME WATER BASED INKS WERE USED. TREAT NO GUM AS CLEANED.

For more reading on these fascinating revenues click here

--------------------------------------------------------------------------------------------------------

Departure Tax

 1978

  

On $10 paper                                                      On $20 paper

1978 No Watermarked Rectangular Railway Perf 9 On full ticket x 2 Mint x 3

$10.00-$8.00 $20.00-$10.00

--

1987

  

On $10 paper                                                      On $20 paper

Larger Stamp thinner font

1987 No Watermarked Rectangular Railway Perf 9 On full ticket x 2 Mint x 3

$10.00-$10.00 $20.00-$15.00

$20.00[on $10 paper]-$30.00

 

--

1994

  

1994                                                                     1995

1994 No Watermarked Rectangular Railway Perf 12 On full ticket x 2 Mint x 3

$25.00-$15.00 $27.00-$15.00

--

1978 Exempt

 Children under 12 Exempt

  

On $10 paper

1978 No Watermarked Rectangular Railway Perf 9 On full ticket x 2 Mint x 3

Nil-$10.00

Nil [on $20 paper 1979]-$15.00

--

1980

Colour change. On $10 paper

1980 No Watermarked Rectangular Railway Perf 9 On full ticket x 2 Mint x 3

Nil-$20.00

--

1988

    

On $10 paper                                                       On $20 paper

Larger stamp

1988 No Watermarked Rectangular Railway Perf 9 Crack back On full ticket x 2 Mint x 3

Nil [$10 paper]-$40.00 Nil[$20 paper]-$30.00

--

1992

    

On $10 paper                                                      On $20 paper

1992 No Watermarked Rectangular Railway Perf 9 Crack back On full ticket x 2 Mint x 3

Nil[$10 paper]-$10.00 Nil[$20 paper]-$15.00

--

Immigration Fee

1988

Visitors over 12 had to pay this 'Arrival Tax'. On $5 paper

1988 No Watermarked Rectangular Railway Perf 9 On full ticket x 2 Mint x 3

$5.00-$20.00

--------------------------------------------------------------------------------------------------------

Joint Commonwealth and State Amusements Duties 1917 to 1933 reinstated 1953
[Revenue Stamped Paper on card]

3/1d-$100.00

--

Western Australia Commonwealth Entertainment Tax

[Revenue stamped paper]

1/6d[tax7d]-$100.00 

--

 Victoria Commonwealth Entertainment Tax

[Revenue Stamped Paper]

   

Theatre Tickets

5d tax on1/½d-1/6d[brown]-$15.00

--

New South Wales Commonwealth Entertainment Tax

[Revenue Stamped Paper]

1/3d[tax3d]-$10.00 1/8d[tax4d]-$10.00 

--

South Australia Commonwealth Entertainment Tax

[Revenue Stamped Paper]

   

  

Theatre Tickets 

SA did not reinstate entertainment tax in 1953 The above four tickets are all tax exempt. The 10/- value was possibly used nationally

4d-$10.00

10/- Blue Ticket used 3rd Adelaide Festival of Arts 21 March 1964 at Theatre 62 Rowland Rd Hilton

10/- Bistre Ticket used 3rd Adelaide Festival of Arts 21 March 1964 YMCA Hall

6/-  Ticket used 3rd Adelaide Festival of Arts 17 March 1964 at Elder Hall

15/- Ticket used 3rd Adelaide Festival of Arts 19 March 1964 at Her Majesty's Theatre [Australian Ballet]

--

Commonwealth Entertainment Tax

 

c1946Sold in vertical booklet roulete x imperf - strips of 10 - value in Black

3d tax on 1/-[violet]$15.00

5d tax on1/d-1/6d[brown]-$15.00

7d tax on 2/0d to 2/6d[blue]-$15.00

9d tax on 2/6d to 3/-[]-$15.00

Set with zero numbers-$300.00

--

c1949 colour change - Value in Red

7d tax on 1/6d-2/-[orange]-$15.00

9d tax on 2/6d-4/-[green]-$15.00

--------------------------------------------------------------------------------------------------------

Copyright
[Royalty Revenu
es found on 78rpm Records]

Above is a very small selection from many hundreds known of these proof of Royalty payment for Mechanical Copyright

Various Copyright Agencies-from $1-$10.00ea

--------------------------------------------------------------------------------------------------------

Northern Territory 1917

Transfer of the Northern Territory to the Australian Commonwealth became effective 1 Jan 1911

1917

1917 Watermark Crown/A sg7 Perf 14 30 sheets of each value issued Mint x 4

1d-$2.00 6d-$60.00 1/--$40.00 5/--$80.00 10/--$125.00 1.00-$250.00

--

1929

Territory of North Australia

1929 Watermark C/A [sg7] Perf 13x12 Mint x 4

1d-$30.00 6d-$80.00 1/--$80.00  

--

1935

  

1935 Watermark CofA [sg15] Perf 11, 12 Mint x 4

1d-$10.00 6d-$60.00 1/--$40.00 5/--$30.00 10/--$60.00 1.00-$150.00

--

1966

1966 Watermark CofA [sg15] Perf 11, 12 Mint x 2

1c-$1.00 5c-$1.00 10c-$1.00 20c-$1.00 50c-$2.00 $1-$5.00 $2-$5.00 $5-$8.00

--

1978

1978 No watermark Perf 12 or 14

5c-50c 10c-50c 20c-50c 50c-50c $1-50c $2-$2.00 $5-$5.00 $25-$30.00 $50-$55.00 

--

1989-2006

1989 No Watermark Perf 14 Mint at face value

50c-$5.00 $5-$20.00 $10-$20.00 $20-$40.00 $50-$100.00 $100-$200.00

--

Betting Tax

[Revenue stamped paper]

   

1966 Ticket cut out On full ticket x 3

2c-$20.00 5c-$10.00

--

Embossed 1917

[revenue stamped paper]

1917 Document cut out On full document x 3

1d-$20.00 10/--$80.00

--

1917

[revenue stamped paper]

 

1917 Document cut out On full document x 3

Adjudged Not Chargeable-$20.00

--

1966

[revenue stamped paper]

 

 

1966 Document cut out On full document x 3

1c-$30.00 50c-$10.00 $1-$10.00 $2-$10.00 $3-$30.00 $4-$30.00 $5-$10.00 $10-$10.00 $20-$10.00 $50-$25.00 $100-$80.00 $200-$250.00

--------------------------------------------------------------------------------------------------------

A. C. T. Stamp Duty 1969

[Australian Capital Territory]

5c-75c A.C.T. & value in black. $1-$10 in red

1969 Watermarked Crown/CofA [SG 15] upright inverted or sideways Perforation 14x14 Comb. Mint x 3

5c-$5.00 10c-$4.00 15c-$10.00 20c-$10.00 50c-$15.00 75c-$60.00 $1-$25.00 $2-$60.00 $5-$15.00 $10-$50.00

15c[inverted wmk]-$15.00

--

1980 No Watermark Perforation 14x14 Comb

5c-50c 10c-75c $10-$8.00

--

Conveyance

1990

Picture needed

1990 Watermarked ?

$20-$60.00

Shows picture of the Cotter Dam in ACT. Sold in books of 10

--------------------------------------------------------------------------------------------------------

Norfolk Island 1984

1980-81 postage issue handstamped CHEQUE DUTY

1984

20c-10c

Dave Elsmore doubts the authenticity of this issue and I catalogue this as bogus. I am yet to see one actually used on a cheque!

--

Hand Stamp on Ansett Boarding Pass

c1990

PAID-$35.00

--------------------------------------------------------------------------------------------------------

Papua [British New Guinea] 1901-06

British possession was administered by Queensland from 1888 this was transferred to Australia in 1901

BRITISH DEPENDENCY OF NEW GUINEA was worried by the growing German presence in New Guinea, the British colonies in Australia started claiming the annexation of the eastern part of the island by the UK and in an attempt to force an issue, Queensland even sent an agent to the island in 1883, but the action was not recognized by the British government. It was only after Germany had established a protectorate over the north eastern part that London finally yielded and also proclaimed its protectorate over the south eastern part [1884]. In 1888 the area was formally annexed by the UK as British New Guinea, the colonies of New South Wales, Queensland and Victoria having however to participate in the financing of the administration until 1898

Provisional

Fiscal Postal

Assistant Resident Magistrate, Kokoda N.D. 1/10/05

1901 Watermark Multi Rosettes upright sideways Perf or Comb perf 14 On document x 5

1d-$350.00

--------------------------------------------------------------------------------------------------------

Papua 1907

Provisional

Small Papua

Postage stamps overprinted STAMP DUTY

  

 

Inverted overprint. Beware of forgeries

1907 Watermark C/A upright sideways or reversed Perf 11 or 12 On document x 5 Mint x 2

d-$20.00 1d-$25.00 6d [perf 11 only]-$35.00

1d-Triple overprint-$80.00 Beware of forgeries

6d-Inverted overprint-$80.00 Beware of forgeries

--

1907

Postage stamps overprinted STAMP DUTY

New font to PAPUA

1907 Watermark C/A upright sideways or reversed Perf 11 or 12 On document x 5 Mint x 2

d[perf 11 only]-$20.00 1d-$5.00 2/6d-$100.00

d-No stop after DUTY-$25.00

1d-No stop after DUTY-$8.00

2/6d-No stop after DUTY-$120.00

--

1907

  

Mono-Colour

Double overprint. Beware of forgeries

1907 Watermark C/A sideways Perf 12 Mono-Colour On document x 3 Mint x 2

1d-$15.00 6d-$50.00

1d-Double overprint-$100.00 Beware of forgeries

--

1910

Fiscal Postal

From 1910 Postage Stamps used fiscally On document from-$25.00

1d[various]-$5.00

--

1911

1911 Watermark C/A sideways Perf On document x 5 Mint x 2

1d[perf 14]-$30.00 6d[perf 12]-$50.00

--

1911

As below but STAMP DUTY in capitals straight

1911 Watermark C/A sideways Perf 14 On document x 5 Mint x 2

1d-$40.00 1d[dates seen to 1925]-$5.00 2d[dates seen to 1926]-$5.00

--

1911

STAMP DUTY curved no stop

1911 Watermark C/A sideways Perf 14 On document x 5 Mint x 2

1d-$10.00 2/6d-$1500

--

1929

Mono-colour. Undated handstamp Registrar of Companies

c1929 Watermark C/A Perf 13x12 On document x 5 Mint x 2

10on6d-$550.00

--

1930

    

    

Lakatoi postage stamps overprinted STAMP DUTY

c1930 Watermark C/A Perf 13x12 On document x 5 Mint x 2

10/--$80.00 1-$100.00 1ond-$750.00 5on1d-$1500.00 10on6d-$1500.00 50on5/--$2000.00 100on2/6d-$2500.00

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Embossed Duty 1952

[revenue stamped paper]

Used on Cheques 1952-1964

1952 Document cut out On full document x 8

1d-$50.00 

Usage

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Direct Print Fee 1938 -41

Printed by W Bock Gov't Printer. Form 8774. Book B72. Printed March 1938, 10 books of ?

1931-41 Annual Miner's Right [If you have a Miner's Right earlier than 1938 please let me know]

10/--$200.00

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Postal Notes

[revenue stamped paper]

Postal Notes pDo you have other values? if so please email meoundage

5/--[poundage 1d]-$300.00 20/-[poundage 3d]-$500.00

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Territory of New Guinea 1925

As a consequence of the Japanese invasion both territories were placed under military rule in February 1942. Two months later they were merged to form Australian New Guinea, which also remained under military rule until 1945/1946

Provisionals

   

   

Postage stamps overprinted STAMP DUTY

1925 Perf 11 on document x 5 Mint x 2

1d-$15.00 2d-$30.00 6d-$100.00 1/--$80.00 2/--$300.00 5/--$250.00 10/--$250.00

1d-Overprint inverted-$100.00

1d-Double overprint-$130.00

1/--Overprint inverted-$140.00

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1928

Purpose Revenues

Purpose revenues inscribed 'Territory of New Guinea'

1928 Watermark C/A multi [sg15] Perf 13½x12½ On document x 5 Mint x 2

1d-$30.00 2d-$30.00 6d-$50.00

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1930

1930 Watermark C/A Perf 13x12 On document x 5 Mint x 2

1d-$10.00 2d-$10.00 6d-$10.00 1/--$70.00 2/--$100.00 2/6d-$100.00 5/--$150.00 10/--$200.00

John Ash Imprint pairs-1d-$50.00 2d-$150.00 6d-$200.00 1/--$300.00 2/--$300.00

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1934

1934 Watermark C/A multi [sg15] Perf 11 On document x 5 Mint x 2

2d-$40.00 

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1935

ONE PENNY on 6d Sub-Charge

1935 Watermark C/A Perf 13x12 On document x 5 Mint x 2

1don6d-$50.00

John Ash Imprint-$150.00

 

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Embossed Duty c1956

[revenue stamped paper]

Used on Cheques c1956-1964

c1956 Document cut out On full document x 2

2d-$30.00 

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Territory of Papua & New Guinea c1930

1952

Provisional

Australian Robes series postage stamps overprinted TERRITORY OF PAPUA/AND NEW GUINEA/STAMP/DUTY

1952 Watermark C/A Perf 14x13 On document x 5 Mint x 2

1-$300.00

Used 1949-1952 on Company file fees all genuine copies should have a company name hand-stamp

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1952

   Purpose revenues inscribed 'Territory of Papua & New Guinea'

1952 Watermark C/A Perf 13½x14 also wmk inv on white paper. On document x 50 Mint x 2

1d-$5.00 2d-$5.00 3d-$5.00 4d-$15.00 6d-$5.00 8d-$15.00 1/--$5.00 2/--$5.00 5/--$5.00 10/--$15.00 1-$30.00 3-$120.00 5-$120.00

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1958

6d Postage stamp overprinted STAMP DUTY 1d

1958 Watermark C/A Perf 14 On document x 5 Mint x 2

1don6d-$4.00

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1959

1on 2d

1959 Watermark C/A Perf 13x14 On document x 50 Mint x 2

1don2d-$25.00

 

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1966

New Currency

1966 Watermark C/A Perf 14x14 On document x 10 Mint x 2

1c-$5.00 2c-$3.00 3c-$3.00 3c[wmk sideways]-20.00 $3.00 5c-$3.00 8c-$15.00 10c-$5.00 15c-$20.00 20c-$10 25c-$10.00 50c-$8.00 $1-$30.00 $2-$30.00 $3-$30.00 $5-$30.00 $10-$50.00

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Papua New Guinea 1973

New Legend

Papua New Guinea Independence 19 April 1975

1973 Watermark C/A Perf 14x14 On document x 10 Mint x 2

3c-$4.00 5c-$4.00 10c-$4.00 20c-$10.00 25c-$10.00 50c-$10.00 $1-$10.00 $2-$10.00 $5-$20.00

No 2c value available in this new series, supplies of the old issue used. In this case prior to independence

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Embossed Duty 1952

[revenue stamped paper]

Used on Cheques 1952-1964 duty on cheques was 2d

1952 Document cut out On full document x 5

2d-$20.00 

--

  

1952 Document cut out On full document x 3 Colourless embossed x 5

2d-$5.00 6d-$5.00 2/--$5.00 5/--$3.00 10/--$6.00 £1-$3.00 2-$10.00 3-$10.00 5-$50.00 £10-$5.00 £20-$10.00 £50-$20.00

 

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Embossed Duty 1966

[revenue stamped paper]

1952 Document cut out On full document x 3

2c-$3.00 3c-$3.00 5c-$3.00 10c-$3.00 20c-$3.00 30c-$3.00 50c-$3.00 $1-$3.00 $2-$3.00 $3-$5.00 $5-$2.00 $8-$7.00 $10-$7.00 $20-$7.00 $40-$7.00 $100-$10.00 $200-$10.00

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Municipal Entertainment Tax

Theatre

1974

--

1970-1972 Document cut out On full document x 3

10c-$20.00 20c-$20.00

--

Postal Notes

[revenue stamped paper]

Postal Notes Do you have other values? if so please email me

2/--$200.00

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Papua New Guinea Independence 19 April 1975

Below are examples of Papua New Guinea Independence Revenues which are outside the scope of this Australian Territory Please email questions

New Currency

Betting

 

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Email Dave Elsmore: anytime! - I am happy to answer any questions you may have [if I can], I am also happy to buy your collection or single items of Revenue Stamps

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